DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
TAX POLICY
VAT and other turnover taxes
Brussels, 10 December 2003
TAXUD/C3/AJD/20755
REPORT OF MEETING
1.Meeting:54th Meeting of the Standing Committee on Administrative Cooperation (SCAC)
2.Date:01 December 2003
3. Time:10.00-18.00
4.Subject:Administrative co-operation in the field of value added tax (VAT).
5.Background:This meeting, mainly dedicated to administrative co-operation as regards VAT, was the third SCAC meeting of the year.
6. Results:1. Adoption of the agenda
At the request of the United Kingdom delegation, point 3.2.2 was taken before point 3.2.1. During the meeting the Commission proposed to take point 8 of the agenda before point 7.
2.Adoption of the summary minutes of the fifty-thirdmeeting of the SCAC of25 June 2003
The minutes of the meeting were adopted.
3.Administrative Cooperation – adaptation to a new legal framework
3.1.Work of the ad hoc Group on Forms and Statistics
3.1.1Guidebook regarding SCAC form 2004
The Commission presented the guidebook for the SCAC form 2004, drafted by the Fiscalis Project Group. SCAC endorsed the guidebook, subject to minor amendments.
3.2. Work of the ad hoc Group on Extended exchange of information
3.2.1. Categories of information suitable to be exchanged under Article 18 of Regulation (EC 1798/2003
The Commission presented a working paper on this subject. General endorsement of the Commission's approach. The Commission will bring forward a draft implementing regulation in February, which takes Member States' views into account.
3.2.2. Evaluation of the multilateral agreement on new means of transport
Commission report on the evaluation of the multilateral agreement on new means of transport. The Commission agreed to perform a further evaluation next year, including a cost-benefit analysis.
4. Multilateral Controls
The Commission gave an overview of multilateral controls.The majority of problems identified by Member Stateswere at a national, rather than Community, level.
5. Reporting Carousel Fraud Cases
BE agreed for its report to be distributed.
6. Work of the Ad Hoc Group on Missing Trader Frauds
6.1 Form for exchange of information concerning Carousel Fraud.
The Commission presented the proposed form The Commission concluded that another working group meeting to discuss the form would be helpful.
6.2. Update of the Good Practice Guide to Tackling Missing Trader Frauds
The Commission requested those Member States who had not yet provided details of the contact points to do so.
7. Use of CCN-Mail for Administrative Cooperation in the Field of VAT
Brief presentation of the Commission's paper, followed by oral reports by some Member States on the use they make of CCN-mai.
8. Commission Report on the Modernisation of CCN Mail
PowerPoint Presentation by the Commission
9. Timing of QD and OMCTL-files (requested by Finland)
Finland highlighted some problems.
10. VAT on E-Services
Commission reported on the successful operation of the system.
11. Enlargement
11.1 Outcome of progress reports received fromCandidate Countries in connection with the forthcoming enlargement
No reports, but some questions.The issue of enlargement will be a standing issue on the SCAC agenda.
12. VAT in the European Community
12.1 New update for Member States and Candidate Countries taking into account the VAT Invoicing Directive
The Commission reminded Member States that the information on e-Invoicing was needed by the end of 2003. Accession Countries were asked to provide information by the end of April 2004 at the latest.
13. IT-Issues
Report from the SCIT.
7. Next Meeting:The next meeting is scheduled on 4 February 2004
8.Report byA. Jansen
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